CLA-2-91:OT:RR:NC:N1:113
Ms. Dana Watts
Miller & Chevalier 900 16th St NW Washington, DC 20006
RE: The tariff classification of Wireless Charging Alarm Clocks from China
Dear Ms. Watts:
In your letter dated April 30, 2021 on behalf of your client La Crosse Technology Ltd., you requested a tariff classification ruling. Pictures and a description of the alarm clock were submitted for our review.
The article under consideration is identified as the La Crosse Glow Wireless Charging Alarm Clock. You stated in your letter that the “La Crosse Glow Wireless Charging Alarm Clock is an alarm clock that features a color-changing glow light, a wireless charging stand for smart phones, and a color liquid crystal display (LCD) with selectable display options, including the time, calendar, and indoor/outdoor temperature.” The subject alarm clock has several capabilities, including alarm clock, indoor/outdoor temperature, and charging. The clock capabilities include the time, month, calendar date, day of the week, alarm settings, ascending alarm, and snooze button. The temperature capabilities include indoor and outdoor temperature. The charging capabilities include a wireless charging stand for smart phones and a USB port for charging small electronics.
As indicated in your letter the Glow Wireless Charging Alarm Clock is a multiple-function product that is not described in full by a single heading of the Harmonized Tariff Schedule of the United States (HTSUS). The subject clock features functions that are described in more than two headings of the HTSUS. The alarm clock functions are described by heading 9105, the indoor and outdoor temperature functions are described by heading 9025, and the charging functions are described by heading 8504.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading, in the tariff schedule, covers the complete Glow Wireless Charger Alarm Clock, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Explanatory Note VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” In this case, we must determine which of the functions impart the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this instance, the product’s alarm clock functions predominate over the other functions. You stated that “The alarm clock functions outnumber the other functions. The Glow Wireless Charging Alarm Clock has seven alarm clock functions (time of day, month, calendar date, day of the week, 7-5-2 alarm settings, ascending alarm, and programmable "snooze" button), compared to only two temperature functions (indoor temperature and outdoor temperature) and two charging functions (charging pad and charging port). Furthermore, almost all the buttons on the top and back of the product – i.e., the alarm, snooze, and up and down buttons – are also devoted to the alarm clock functions. The fifth button adjusts the color of the glow bar.” You also indicated that the Glow Wireless Charging Alarm Clock’s marketing will make clear that it is an alarm clock with supplemental functions to include: device charging, and measure and display of temperatures. Therefore, it is the opinion of this office that the alarm clock functions impart the essential character to the product under consideration. In accordance with GRI 3(b), the La Crosse Glow Wireless Charging Alarm Clock will be classified in heading 9105, HTSUS, which provides for other clocks.
The applicable subheading for the La Crosse Glow Wireless Charging Alarm Clock will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division